A new version of the Form IREF is now available on Revenue’s website in the Related Forms panel. Irish Real Estate Funds (IREFs) with accounting periods ending between 1 July 2021 and 31 December 2021 are required to file this updated Form IREF on or before 30 July 2022, as provided by section 739R(2) TCA 1997. IREFs should ensure they use the correct version of the Form IREF.
The new version of the form requires disclosure of further details regarding certain holdings and unitholders and has a number of formatting updates to its layout. Further detail is available in eBrief 138/22.